Fiscal adjustment fund ratio ranking
Cities · highest first · FY2024 (792)
The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.
Fiscal strengthCurrent balanceDebt serviceFuture burdenDebt per residentReserves per residentNet debtAdjustment fundOwn-source revenueTaxes per residentSpending per residentMandatory spendingInvestmentWelfare per residentChild welfareEducation per residentHometown taxStaff per 1,000PopulationPopulation change
| # | Municipality | Prefecture | Population | Adjustment fund | |
|---|---|---|---|---|---|
| 601 | Ashibetsu City | Hokkaido | 11,243 | 12.6% | |
| 602 | Kobayashi City | Miyazaki | 42,075 | 12.5% | |
| 603 | Takamatsu City | Kagawa | 417,660 | 12.5% | |
| 604 | Hadano City | Kanagawa | 158,573 | 12.5% | |
| 605 | Otsu City | Shiga | 343,600 | 12.5% | |
| 606 | Amagasaki City | Hyogo | 457,508 | 12.5% | |
| 607 | Fuchu City | Hiroshima | 35,105 | 12.5% | |
| 608 | Kashima City | Ibaraki | 65,217 | 12.4% | |
| 609 | Yao City | Osaka | 259,158 | 12.4% | |
| 610 | Urasoe City | Okinawa | 115,486 | 12.4% | |
| 611 | Komae City | Tokyo | 82,048 | 12.4% | |
| 612 | Hikone City | Shiga | 110,878 | 12.4% | |
| 613 | Eniwa City | Hokkaido | 70,446 | 12.3% | |
| 614 | Moriyama City | Shiga | 85,881 | 12.3% | |
| 615 | Iruma City | Saitama | 143,412 | 12.3% | |
| 616 | Kurobe City | Toyama | 39,155 | 12.3% | |
| 617 | Kawaguchi City | Saitama | 607,447 | 12.3% | |
| 618 | Wako City | Saitama | 84,890 | 12.2% | |
| 619 | Yokosuka City | Kanagawa | 379,041 | 12.2% | |
| 620 | Nagaoka City | Niigata | 255,261 | 12.2% | |
| 621 | Konosu City | Saitama | 117,564 | 12.1% | |
| 622 | Unzen City | Nagasaki | 40,724 | 12.1% | |
| 623 | Obihiro City | Hokkaido | 160,810 | 12.1% | |
| 624 | Itako City | Ibaraki | 26,088 | 12.0% | |
| 625 | Izumi City | Osaka | 182,481 | 12.0% | |
| 626 | Fujisawa City | Kanagawa | 445,041 | 12.0% | |
| 627 | Sennan City | Osaka | 58,145 | 11.9% | |
| 628 | Shiroi City | Chiba | 62,218 | 11.9% | |
| 629 | Kuki City | Saitama | 150,976 | 11.9% | |
| 630 | Kushiro City | Hokkaido | 154,271 | 11.7% | |
| 631 | Okinawa City | Okinawa | 141,739 | 11.7% | |
| 632 | Giyoda City | Saitama | 77,854 | 11.6% | |
| 633 | Ube City | Yamaguchi | 156,438 | 11.5% | |
| 634 | Chino City | Nagano | 54,066 | 11.4% | |
| 635 | Fukagawa City | Hokkaido | 18,329 | 11.4% | |
| 636 | Himeji City | Hyogo | 523,181 | 11.4% | |
| 637 | Saitama City | Saitama | 1,350,500 | 11.3% | |
| 638 | Kokubunji City | Tokyo | 129,500 | 11.3% | |
| 639 | Sakai City | Osaka | 811,993 | 11.3% | |
| 640 | Tanbasasayama City | Hyogo | 39,095 | 11.3% | |
| 641 | Okazaki City | Aichi | 382,656 | 11.3% | |
| 642 | Uozu City | Toyama | 38,617 | 11.3% | |
| 643 | Satte City | Saitama | 48,801 | 11.3% | |
| 644 | Tokorozawa City | Saitama | 342,520 | 11.2% | |
| 645 | Toride City | Ibaraki | 105,872 | 11.2% | |
| 646 | Kishiwada City | Osaka | 186,596 | 11.2% | |
| 647 | Kunitachi City | Tokyo | 76,079 | 11.2% | |
| 648 | Shimonoseki City | Yamaguchi | 243,422 | 11.2% | |
| 649 | Sasebo City | Nagasaki | 233,507 | 11.1% | |
| 650 | Tsukuba City | Ibaraki | 259,000 | 11.1% |
Source: Ministry of Internal Affairs and Communications settlement data. Municipalities without a value (such as the fiscal strength index of Tokyo's special wards) are excluded.